How New York taxes retirement income

Updated

New York does not tax Social Security benefits. Pensions and 401(k)/IRA withdrawals are partly taxed (there is an exclusion, then the rest is taxed). New York does not tax Social Security. Government pensions (federal, military, NY state/local) are fully exempt. Private pensions and 401(k)/IRA withdrawals are excludable up to $20,000 per year once you turn 59.5; amounts above that are taxed as ordinary income.

Retirement income tax in New York, at a glance

How New York taxes retirement income (reviewed August 29, 2026)
Income typeTaxed by New York?
Social SecurityNo
PensionsPartially (exclusion applies)
401(k) / IRA withdrawalsYes
Estate / inheritance taxEstate tax (exemption $7,350,000)
Avg. property tax rate1.24% of home value

Does New York tax Social Security benefits?

No. New York does not tax Social Security benefits.

Does New York tax pensions and 401(k) or IRA withdrawals?

Partly. New York does not tax Social Security. Government pensions (federal, military, NY state/local) are fully exempt. Private pensions and 401(k)/IRA withdrawals are excludable up to $20,000 per year once you turn 59.5; amounts above that are taxed as ordinary income.

For the mechanics of required withdrawals in retirement, see what is an RMD.

Sources